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Internal control risk and audit fees: Evidence from China
Xu‐Dong Ji, Wei Lu, Wen Qu
Xi’an Jiaotong-Liverpool University Monash University Deakin University
来源Journal of Contemporary Accounting & Economics
年份2018
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72
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20.81
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经济 / 管理Auditing, Earnings Management, Governance
Corporate Governance and Financial Management · Accounting and Organizational Management
参考文献 67
Internal Control Weaknesses and Client Risk Management
被引 102Randal J. Elder, Yan Zhang, Jian Tao Zhou · Journal of Accounting Auditing & Finance · 2009
Audit fees and client business risk during the S & L crisis: Empirical evidence and directions for future research
被引 42JOHN WALTER HILL, Robert J. Ramsay, Daniel T. Simon · Journal of Accounting and Public Policy · 1994
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
被引 796Timothy B. Bell, Wayne R. Landsman, Douglas A. Shackelford · Journal of Accounting Research · 2001
此处列出前 3 条
引用本文 72
The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework
被引 164Kam C. Chan, Yining Chen, Baohua Liu · European Accounting Review · 2020
CEO financial background and internal control weaknesses
被引 111Javad Oradi, Kaveh Asiaei, Zabihollah Rezaee · Corporate Governance An International Review · 2019
Social trust and internal control extensiveness: Evidence from China
被引 70Baohua Liu, Wan Huang, Kam C. Chan · Journal of Accounting and Public Policy · 2022
按被引量排序，此处列出前 3 条